ACACA and steatosis: While niacin had no effect on the mRNA expression of enzymes related to FA synthesis and oxidation including acetyl CoA carboxylase 1 (ACC-1), FAS, and CPT-1, and lipogenic transcription factor SREBP-1c, it significantly down-regulated the mRNA and protein expression and the activity of diacylglycerol acyltransferase (DGAT), a key enzyme in triglyceride synthesis, thus in agreement with its receding effect on steatosis [67].